What operations are affected by e-reporting?

The operations which will have to give rise to the transmission of data (e-reporting) concern

companies subject to VAT in France and which trade
- with individuals and more broadly with non-taxable persons (trade known as business to consumer or BtoC),
- with companies not established on the national territory (i.e. taxable persons who have no establishment, domicile or habitual residence in France).
Companies not established in France or their tax representative if applicable, must also transmit transaction data for transactions located in France that they carry out with non-taxable persons (individuals in particular) or other taxable persons not established in France. .
On the other hand, transactions benefiting from an exemption from VAT pursuant to the provisions of articles 261 to 261 E of the general tax code, exempt from invoicing, do not fall within the scope of e-reporting. This is particularly the case for certain banking and insurance operations, medical and health services, educational services, operations carried out by non-profit organizations whose management is disinterested.